Salaries Tax -
Donations to Charity
A taxpayer making donations to charity can
claim tax deduction if:
It is a donation of money;
It is for charitable
It is paid to a charitable
institution or a trust of a public character that is exempt from tax
under Section 88 of IRO or to the Hong Kong SAR government; and
The total donations in the year of
assessment is not less than $100.
A taxpayer can also claim
deduction for his spouse's donations.
A taxpayer cannot claim for
the donation which has been allowed as a deduction in his spouse's
Salaries Tax assessment or in his own Profits Tax assessment.
The maximum deduction is 35% of
his net income (assessable income less
claim the deduction in tax return. If he forgets to do so, he
may claim it by an objection when he
receives the assessment. Even if he misses the objection deadline, he
can still claim it by a Section 70A claim
(because it is an omission --- to claim the deduction).
Revenue's assessing practice on charitable donations are set out in
Departmental Interpretation and Practice Note No. 37. You can read them on their homepage:
click [English], [Publications], [Departmental interpretation and
Besides, you can check whether the charity is
an approved one on their homepage:
click [English], [Publications], [List of approved charities].